财务会计报表中英文对照

1、啊会计报表中英文哀对照埃Account柏ing柏1. Fina唉nc案ial rep叭ortin柏g绊（财务报告昂）熬 i巴ncludes爱 not on懊ly fina袄ncial s白tatemen叭ts but 罢also ot摆her mea案ns of c瓣ommunic巴ating i扒nformat懊ion tha敖t relat摆es, dir霸ectly o办r indir跋ectly, 颁to the 傲informa摆tion pr皑ovided 跋by a bu百siness 百enterpr哎is案e啊伴s accou癌nting s奥ystem-傲-that 佰is

2、, inf般ormatio笆n about拜 an ent矮erpris唉e坝拜s resou伴rces, o把bligati盎ons, ea巴rnings,捌 etc.白2. Obje氨ctives 蔼of fina唉ncial r办eportin袄g:艾 半财务报告的目标案Financi坝al repo拔rting s爱hould:颁(1) Pro哎vide in办formati斑on that爱 helps 斑in maki罢ng inve罢stment 凹and cre芭dit dec版isions.版(2) Pro哀vide in敖formati笆on that奥 enable胺s

3、asses昂sing fu熬ture c斑ash flo凹ws.隘(3) Pro班vide in叭formati颁on that按 enable傲s users碍 to lea埃rn abou扒t econo癌mic res挨ources伴, claim叭s again版st thos俺e resou绊rces, a拜nd chan昂ges in 坝them.瓣3. Basi蔼c accou佰nting a捌ssumpti疤ons罢 傲基本会计假设按(1) Eco柏nomic e凹ntity a背ssumpti佰on八 罢会计主体假设跋This as版sumptio矮n simpl扳y say

4、s 柏that th爸e 爱busines把s and t氨he owne霸r of th癌e busin矮ess are傲 two se坝parate 稗legal a佰nd econ拜omic en半tities.矮 Ea扒ch enti俺ty shou胺ld acco把unt and埃 report埃 its ow埃n finan耙cial ac阿tivitie邦s.瓣(2) Goi吧ng conc爸ern ass熬umption艾 捌持续经营假设胺This as捌sumptio败n state疤s that 百the ent瓣erprise爱 will c傲ontinue凹 in op

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6、rual a疤nd defe笆rral en案tries a皑s of ea按ch bala碍nce she盎et date伴.斑(3) Tim啊e perio岸d assum盎ption安 拜会计分期假设矮This as艾sumptio鞍n assum邦es that哎 the ec翱onomic 芭life of扳 a busi阿ness ca百n be di啊vided i哎nto art安ificial叭 time p吧eriods.熬The mos按t typic罢al time懊 segmen啊t = Cal袄endar Y矮ear败Next mo拌st ty皑pical t佰im

7、e seg懊ment = 拌Fiscal 板Year捌(4) Mon岸etary u傲nit ass癌umption拔 岸货币计量假设碍This as邦sumptio八n st白ates th疤at only稗 transa半ction d罢ata tha哎t can b背e expre凹ssed in拌 terms 稗of mone搬y be in霸cluded 捌in the 疤account佰ing rec盎ords, a凹nd the 傲unit of肮 measur爱e remai笆ns rela败tively 瓣constan俺t over 稗t爸ime in 拜terms o啊f

8、 purch袄asing p矮ower.岸In esse盎nce, th阿is assu摆mption 氨disrega爱rds the盎 effect佰s of in疤flation哎 or def哀lation 把in the 叭economy熬 in whi矮ch the 坝entity 碍operate埃s.奥This as吧sumptio柏n provi疤des sup扒port fo啊r the 岸Histori拌cal Cos摆t prin癌ciple.般4. Accr吧ual-bas摆is acco背unting靶 拔权责澳发生制会计安5. Qual昂itative碍 char

9、ac板teristi唉cs般 靶会计信息质量特埃征阿(1) Rel白iabilit搬y背 班可靠性哀For acc稗ounting半 inform瓣ation t熬o be re背liable,埃 it mus板t be de澳pendabl拔e and t般rustwor颁thy.邦Account拜ing inf般ormatio半n is re板liable 摆to the 芭extend 耙that it挨 is:背Verifia皑ble: me靶ans tha暗t infor坝mation 绊has bee氨n o氨bj耙ectivel半y deter艾mined, 熬arrived柏

10、at, or岸 create澳d. More伴 than o氨ne pers肮on coul霸d consi拌der the唉 facts 安of a si奥tuation拜 and re矮ach a s柏imilar 班conclus班ion.按Represe坝ntation坝ally fa办ithful:熬 that s吧omethin敖g is wh俺at it i颁s repre矮sented 白to be. 霸For exa半mple, i半f a mac爸hine is背 listed靶 as a 邦fixed a白sset on巴 the ba霸lance s隘heet, t吧h

11、en the敖 compan奥y can p啊rove th巴at the 敖machine昂 exists芭, is ow袄ned by 盎the com把pany, i艾s in wo碍rking c案onditio瓣n, and 败is curr敖ently b袄eing us般ed to s皑upport 皑the rev百enue ge爸neratin哀g activ伴ities o坝f the c拔ompany.佰Neutral俺: means笆 that i挨nformat奥i办on袄 is pre半sented 拔in acco柏rdance 佰with ge拌nerally鞍

12、 accept盎ed acco办unting 颁princip熬les and摆 practi颁ces, an拔d witho按ut bias佰.哎(2) Rel伴evance安 爱相关性芭Relevan癌t infor唉mation 班is capa俺ble of 啊making 柏a diffe艾rence i碍n the d碍ecision盎s of us矮ers by 柏helping败 them t捌o evalu爱ate the奥 potent吧ial eff半ect蔼s 坝of past八, prese班nt, or 拔future 熬transac唉tions o扒r othe

13、r巴 events八 on fut坝ure cas稗h flows肮 (predi阿ctive v叭alue) o笆r to co班nfirm o板r corre奥ct thei爸r previ颁ous eva昂luation吧s (conf捌irmator哀y value拔).爱(3) Und绊erstand跋ability斑 班可理解性败Underst般andabil俺ity is 按the qua爸lity of邦 inform伴ation t瓣hat ena俺bl伴es user颁s who h埃ave a r霸easonab坝le know按ledge o伴f busin肮ess a

14、nd罢 econom盎ic acti暗vities 邦and fin隘ancial 凹reporti爱ng, and熬 who st肮udy the笆 inform摆ation w吧ith rea把sonable邦 dilige盎nce, to跋 compre鞍hend it岸s meani埃ng.白(4) Com把parabil矮ity盎 鞍可比性氨Compara颁bility:翱 sugges案ts that般 accoun矮ting in摆form埃at板ion tha哎t has b白een mea啊sured a唉nd repo巴rted in皑 a simi翱lar man伴ner

15、 by 矮differe拜nt ente拜rprises翱 should凹 be cap蔼able of按 being 摆compare坝d becau八se each啊 of the蔼 enterp皑rises i拜s apply爸ing the摆 same g扮enerall案y accep傲ted acc颁ounting跋 princi扒ples an安d pract唉ices.耙Consist熬ency: s板uggests耙 that懊 an ent半ity has盎 used t熬he same白 accoun稗ting pr翱inciple班 or pra哎ctice f皑rom

16、 one叭 period岸 to ano俺ther, t版herefor盎e, if t凹he doll班ar amou霸nt repo按rted fo伴r a cat昂egory i澳s diffe阿rent fr拌om one 芭period 哀to the 白next, t吧hen cha拔nces ar扳e that 捌the dif颁ference袄 is due捌 to a c把hange l邦ike an 版in班cr拜ease or盎 decrea白se in s背ales vo爱lume ra伴ther th鞍an bein板g due t瓣o a cha胺nge in 背t

17、he met斑hod of 拌calcula癌ting th俺e dolla暗r amoun癌t.拌(5) Sub矮stance 耙over fo熬rm捌 八实质重于形式瓣Substan耙ce over叭 form e罢mphasiz奥es the 斑economi般c subst肮ance of肮 an eve案nt even稗 though拜 its le百gal for搬m may p安rovide 笆a d耙if懊ferent 鞍result.艾It requ暗ires th颁at busi懊ness en班terpris傲e shoul岸d perfo皑rm acco安unting

18、百recogni背tion, m百easurem扳ent and摆 report昂ing in 芭accorda爸nce wit凹h the e芭conomic案 substa俺nce rat埃her tha佰n the l翱egal fo百rm of a案n event班 or tra熬nsactio巴n.氨(6) Mat盎erialit哎y安 安重要性败Informa靶tion is芭 mater鞍ia霸l if it按s omiss爱ion or 唉misstat叭ement c澳ould in鞍fluence肮 the re吧source 半allocat案ion dec爱isions

19、 罢that us般ers mak巴e on th败e basis办 of an 般entit稗y阿岸s finan熬cial re耙port. M凹aterial拜ity dep把ends on叭 the na搬ture an扳d amoun罢t of th摆e item 瓣judged 搬in the 案particu佰lar cir般cumstan案ces of 翱its omi袄ssio白n or mi奥sstatem哎ent. De绊ciding 靶when an坝 amount澳 is mat扳erial i扳n relat板ion to 挨other a版mounts 捌is a

20、 ma笆tter of岸 judgme叭nt and 翱profess皑ional e捌xpertis芭e.哀(7) Con隘servati巴sm唉 摆谨慎性熬Conserv爱atism d白ictates癌 that w挨hen in 把doubt, 吧choose 碍the met斑hod tha坝t will 坝be leas坝t likel扮y to ov胺erstate疤 懊assets 巴and inc拌ome, an袄d under稗state l跋iabilit绊ies and案 expens爸es.绊(8) Tim俺eliness扳 坝及时性艾Timelin隘ess mea翱

21、ns havi稗ng info阿rmation柏 availa捌ble to 摆decisio般n maker百s befor板e it靶 loses 蔼its cap背acity t皑o influ案ence de澳cisions百. If in哎formati绊on beco绊mes ava搬ilable 巴only af败ter the绊 time t耙hat a坝 decisi半on must疤 be mad班e, it h八as no c伴apacity绊 to inf背luence 扒that de澳cision 吧and thu吧s lacks八 releva佰nce.鞍6. B

22、asi皑c accou摆nting e拔lements傲 拔基本会计要素肮(1) Ass背et哀 埃资产敖An asse芭t斑 is a r罢esource芭 that i爱s owned凹 or con爱trolled疤 by an 邦enterpr把ise as 拔a resul半t of pa背st tran澳saction霸s or ev皑ents 案and is 肮expecte版d to ge鞍nerate 埃economi翱c benef敖its to 柏the ent伴erprise搬.碍(2) Lia敖bility艾 唉负债颁A liabi啊lity is半 a pres罢e

23、nt obl背igation按 arisin颁g from 哀past tr霸ansacti皑ons or 懊e敖vents w按hich ar吧e expec扮ted to 啊give ri疤se to a摆n outfl稗ow of e百conomic翱 benefi般ts from哀 the en绊terpris阿e.芭A prese埃nt笆 obliga八tion is扳 a duty懊 commit靶ted by 拌the ent安erprise矮 under 捌current半 circum疤stances爱. Oblig奥ations 班that wi爸ll resu碍lt fr

24、om绊 the oc爱currenc挨e of fu般ture tr袄ansacti安ons or 澳events 霸are not靶 presen绊t oblig挨ations 案and sha邦ll not 捌be reco扮gnized 氨as liab爱ilities爸.罢(3) own败er搬s哎靶 equity袄 皑所有者权伴益蔼Owner澳s鞍昂 equity佰 is the拜 residu爸al inte扳rest in巴 the as板sets of俺 an ent耙erprise柏 after 隘deducti案ng all 坝its lia叭bilitie氨s.肮Owne

25、r昂s哎靶 equity袄 of a c佰ompany 叭is also爱 known 拔as shar敖eholder邦s笆埃 equity岸.捌(4) Rev癌enue傲 佰收入胺Revenue皑 is the隘 gross 敖inflow 耙of econ埃omic be唉nefits 案derived办 fro罢m th般e cours俺e of or蔼dinary 斑activit跋ies tha坝t resul爸t in in巴creases阿 in equ八ity, ot鞍her tha捌n those奥 relati伴ng to c蔼ontribu肮tions f板rom ow

26、n耙ers.碍(5) Exp隘ense胺 疤费用奥Expense奥s are t奥he gros哀s outfl般ow of e背conomic扮 benefi唉ts resu矮lted fr靶om the 安course 伴of ordi皑nary ac白tivitie爸s that 般result 艾i隘n de芭creases拜 in own霸er扳s爱百 equity隘, other阿 than t凹hose re吧lating 癌to appr鞍opriati扮ons of 隘profits跋 to own半ers.瓣(6) Pro班fit坝 佰利润扳Profit 矮is the 昂

27、operati罢ng resu熬lt of a熬n enter隘prise o把ver a s半pecific捌 accoun搬ting pe绊riod. P扳rofit i哎ncludes熬 the ne版t amoun叭t of re凹venue a安fter de唉ducting扳 expe爸nses蔼, gains氨 and lo佰sses di吧rectly 绊recogni傲zed in 八profit 挨of the 爱current扒 period班, etc.安7. Five暗 measur俺ement a昂ttribut盎es芭 靶会计计量属性八(1) His伴torica

28、l罢 cost绊 般历史成本捌Assets 傲are rec案orded a般t the a胺mount o矮f cash 霸or cash岸 equiva板lents p案aid or 扒the fai白r value扮 of the霸 consid氨eration澳 given 埃to a澳cquire 捌them at蔼 the ti爸me of t拌heir ac皑quisiti扒on. Lia坝bilitie癌s are r搬ecorded佰 at the板 amount鞍 of pro敖ceeds o版r asset蔼s recei爱ved in 蔼exchang吧e for t傲

29、he pres罢ent obl鞍igation扳, or th背e amoun办t payab摆le unde肮r contr败act for板 assumi懊ng the 艾present鞍 obliga芭tion, o摆r at th岸e amoun疤t of ca哀sh o阿r cash 跋equival瓣ents ex百pected 吧to be p捌aid to 绊satisfy坝 the li俺ability靶 in the靶 normal俺 course疤 of bus昂iness.斑(2) Cur傲rent re拌placeme拜nt cost百 埃现时重置成本鞍Assets

30、柏are car叭ried at阿 the am氨ount of艾 cash o跋r cash 稗equival熬ents th皑at woul斑d have 办to be p蔼aid if 爸a same 叭or simi伴lar ass瓣et was 昂acq懊uired c拌urrentl颁y. Liab鞍ilities罢 are ca安rried a盎t the a办mount o阿f cash 阿or cash瓣 equiva拔lents t巴hat wou笆ld be c俺urrentl罢y requi败red to 笆settle 吧the obl颁igation埃.半(3) N

31、et翱 realiz扳able va般lue扮 搬可实现净值瓣Assets 鞍are car巴ried at凹 the am摆ount of邦 cash o捌r cash 胺equival办ents th白at coul办d be ob安tained啊 by sel版ling th按e asset皑 in the邦 ordina靶ry cour安se of b背usiness把, less 扮the est肮imated 俺costs o颁f compl坝etion, 拌the est斑imated 百selling板 costs 疤and rel碍ated ta版x payme俺nts.氨(

32、4) Pre鞍sent va癌lue啊 八现值斑Assets 疤are car矮ried at蔼 the pr绊esent d背iscount熬ed valu艾e of th拜e futur扳e net c罢ash inf按lows t熬hat the背 item i拜s expec挨ted to 艾generat翱e from 爸its con凹tinuing暗 use an稗d ultim埃ate dis奥posal. 唉Liabili罢ties ar办e carri跋ed at t艾he pres坝ent dis唉counted拜 value 俺of the 邦future 氨net c

33、as拜h outfl罢ows tha埃t are e柏xpected伴 to be 氨require扮d to se白ttle th搬e liabi艾lities 瓣within 安the exp癌ected s芭ettl熬ement p颁eriod.岸(5) Fai版r value俺 吧公允价值背Assets 昂and lia斑bilitie碍s are c罢arried 伴at the 拔amount 挨for whi澳ch an a霸sset co班uld be 隘exchang跋ed, or 皑a liabi俺lity se奥ttled, 背between罢 knowle疤dgeabl

34、e跋, willi拜ng part稗ies in 凹an ar氨m俺盎s lengt板h trans碍action.隘8. Fina斑ncial s安tatemen瓣ts翱 百财务报表疤(1) Bal伴anc艾e sheet颁 瓣资产负债表盎A balan傲ce shee昂t is an搬 accoun懊ting st哎atement澳 that r跋eflects邦 the fi坝nancial吧 positi办on of a爸n enter岸prise a挨t a spe把cific d澳ate.埃(2) Inc办ome sta霸tement扒 碍损益表案An inco版me stat八e

35、ment i啊s an ac癌countin碍g state办ment th邦at refl安ects th板e opera安ting re佰sults o哎f an en奥terpris办e 颁for a c皑ertain 巴account扳ing per般iod.拔(3) Sta氨tement 唉of cash昂 flows俺 挨现金流量表疤A cash 罢flow st八atement艾 is an 阿account唉ing sta罢tement 翱that re扳flects 岸the inf爸lows an八d outfl把ows of 胺cash an懊d cash 疤equiva

36、l颁ents of拔 an ent胺erprise拌 for a 昂certain靶 accoun岸ting pe背riod.爱(4) Sta绊tement 百of chan碍g八es in o蔼wner艾s氨疤equity摆 澳所有者权益变动翱表八A state唉ment of澳 change叭s in ow霸ner熬s阿安 equity颁 report岸s the c八hanges 疤in owne啊r蔼s盎氨 equity八 for a 稗specifi拜c perio背d of ti挨me.唉(5) Not安es to f芭inancia巴l state昂ments败 般财务报表附注扒

37、Notes t笆o the a班ccounti碍ng stat般ements 懊are fur爸ther ex隘planati斑ons of 扳items p爸resent皑ed in t跋he acco昂unting 唉stateme袄nts, an懊d expla胺nations捌 of ite案ms not 绊present坝ed in t佰he acco凹unting 版stateme胺nts, et搬c.稗9. Acco熬unting 盎entry袄 唉会计分录靶Debit: 隘Cash敖Credit:傲 Common伴 Stock巴10. Bas扳ic acco版unting 巴e

38、quatio百n拔 哎基本会计等式百Assets 敖= Liabi啊lities 跋+ owner敖s暗唉 equity疤11. Lis盎t of pr斑e跋sent an颁d poten疤tial us挨ers of 邦financi傲al info熬rmation澳 岸财务信息的使用安者巴investo百rs, cre昂ditors,碍 employ澳ees, su凹ppliers罢, custo扮mers, a拌nd gove癌rnmenta班l agenc班ies.爸Definit摆ions of捌 Four C斑ategori邦es of F疤inancia扮l Asset拌s吧奥坝

39、A finan碍cial as白set or 背liabili袄ty held霸 for tr盎ading i柏s one t扒ha霸t was a胺cquired奥 or inc澳urred p傲rincipa碍lly for靶 the pu坝rpose o稗f gener鞍ating a版 profit佰 from s昂hort-te爸rm fluc捌tuation罢s in pr案ice or 凹dealers隘 margin佰. A fin盎ancial 按asset s案hould b暗e class佰ified a芭s held 艾for tra吧ding if挨, regar翱d

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42、ed by t爸he ente凹rprise.靶四类金融资产袄的定义柏为交易而爱持有的金融资产皑或金融负凹债阿,皑指主要为了从价蔼格或交易商保证霸金的短期波动中拔获利而购置的金艾融资产或承担的败金融负债。一项百金融资产不论因懊何种原因购置，皑如果它属于投资疤组合的组成部分癌，且有证据说明把最近该组合可实案际获得短期收益昂，则该金融资产百应归类为为交易肮而持有的金融资柏产。对于衍生金扒融资产和衍生金百融负债，除非它暗们被指定且是有伴效的套期工具，啊否则应认为是为搬交易而持有的金拜融资产和金融负半债半.百持有至到期案日的投资指具有扮固定或可确定金罢额和固定期限，艾且企业明确打算跋并能够持有至到爱期

43、日的金融资产稗。企业源生的贷拔款和应收款项不斑包括在内。挨企岸业源生的贷款和扮应收款皑项版,拔指企业直接向债佰务人提供资金、摆商品或劳务所形半成的金融资产。熬但打算立即或在把短期内就转让的哀贷款和应收款项扮不包括在内，而案应归类为为交易敖而持有的金融资肮产。在本准则中白，企业源生的贷吧款和应收款项不斑应包括在持有至爸到期日的投资内拌，而应另行归类柏。般可供出售的挨金融资般产靶,啊指不属于以下三般类的金融资产：胺（哎1背）企业源生的贷伴款和应收款项；傲（把2靶）持有至到期日唉的投资；班（袄3稗）为交易而持有百的金融资产。背开发阶段癌只有当企业敖可证明以下所有唉各项坝时氨,熬开发（或内部项唉目的开发阶段）拔产生的无形资产扒应予确认：爸氨半1八.敖完成该颁无形资案产半,般使其能使用或销巴售